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Glossary

Please select a letter in the character list and then select the desired expression in the left column.

All0-9ABCDEFGHIJKLMNOPQRSTUVWXYZ
  • UK-Germany Inheritance Tax Treaty
  • Undue Influence (unzulässige Beeinflussung)
  • Unilateral relief (Anrechnung)
  • unlimited tax liability (unbeschränkte Steuerpflicht)
  • unworthiness to inherit (Erbunwürdigkeit)
  • Usufruct (Nießbrauch)
Selected: U

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News

06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust

06/11/2022 German Federal Fiscal Court: Assets titled in Trust to which the Grantor has reserved comprehensive Powers are to be considered owned by him for German Inheritance and Gift Tax Purposes

08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy

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© J-H. Frank, Fachanwalt Erbrecht 2022
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